Tax blog: articles by Maître Marc Uzan

Articles on tax law and international taxation, written by Maître Marc Uzan, tax lawyer in Paris.

• Business Tax Audits

  • The Remote Examination of Accounts: How Does It Work?
  • How to Submit a Tax Compliance Request

• Cryptocurrencies

  • Crypto-Assets and Tax in France: What the Cour des Comptes Really Says, and How to Prepare
  • Crypto-Asset Taxation: What DAC8 and the Travel Rule Change
  • Differential Contribution on High Incomes (CDHR) and Cryptocurrencies
  • Crypto Taxes: Individual or Professional, Where Is the Line?
  • How to Declare Your Cryptocurrencies?
  • Cryptocurrency Taxation (Made Easy) in Questions and Answers
  • Declaring Foreign Cryptocurrency Accounts in France

• Foreign Accounts

  • Should you wait for 2027 to regularise a foreign account? The factors to weigh
  • French tax regularisation 2027 for undeclared foreign assets: where does the scheme stand?
  • Surrender of a foreign life insurance policy: how France taxes the gains
  • Form 3916: how to declare a foreign account, step by step
  • Request to Regularise an Undeclared Foreign Account: What to Do and What to Expect
  • Undeclared Revolut, N26, eToro, Wise or Degiro Account: What to Do
  • myPOS and the French Tax Office: The Automatic Exchange of Foreign Accounts
  • Can the French Tax Authorities See Your Foreign Bank Accounts?
  • Everything You Need to Know About Holding Foreign Accounts
  • Undeclared Accounts Held in Portugal: How to Regularise?
  • Life Insurance Policies Held Abroad: How to Report Them?
  • What Fines Apply for Failing to Declare an Account Abroad?
  • For Which Foreign Accounts Do You Have to Pay Tax?
  • Tax Return 2042: Foreign Accounts, Box 8UU or 8TT Pre-Ticked
  • The Automatic Exchange of Bank Account Information (CRS)
  • Which Foreign Bank Accounts Must Be Declared in France?
  • Forgot to Declare a Foreign Account: What Should You Do?
  • Undeclared Foreign Account: Limitation Periods
  • Declaration of Foreign Accounts, Life Insurance Policies and Trusts
  • Voluntary Tax Disclosure of Assets Held in Israel

• Foreign Income

  • Foreign income and double taxation: boxes 8TK and 8VL explained simply
  • Foreign Rental Income: Must It Also Be Declared in France?
  • Tax Return: Income, Accounts and Real Estate Abroad
  • I Have Foreign Income: Which Returns Must I File in France?
  • Selling Property Abroad: French Tax and Form 2048-IMM
  • Assets, Income and Estates Abroad: The Tax Guide
  • Sale of a Property Abroad: How Is It Taxed in France?

• Impatriates

  • French impatriate regime: how is the exemption calculated? Three worked examples
  • The Impatriate Regime (Article 155 B): A Practical Guide
  • Tax Exemption After Returning to France
  • How to Declare the Impatriation Bonus?

• Individual Tax Audits

  • Undergoing a Tax Audit in France: What Happens and How to Respond
  • CIMR Refused for 2018 (Blank Year) Due to Late Filing: What to Do

• Individual Taxation

  • Exceptional Contribution on High Incomes (CEHR): Calculation, Smoothing and Examples
  • Tax in France: What Percentage Do You Pay?
  • How Can a Foreigner Get a French Tax Number (Numéro Fiscal)?
  • First Tax Return in France

• International Inheritance

  • US living trust: what France taxes on the death of the settlor
  • Beneficiary of a British trust living in France: returns, distributions and inheritance tax
  • Inheriting from a relative who lived in the United Kingdom while living in France: inheritance tax and formalities
  • Inheriting from a parent who lived in the United States while living in France: inheritance tax and formalities
  • International inheritance tax return in France: who, where, when and how?
  • Taxation of Foreign Estates
  • Taxation of International Inheritances and Gifts: FAQ

• International Tax Law

  • Employees Travelling Abroad: Can I Be Exempt from Tax in France?
  • How to Prove Your Tax Residence Abroad
  • Can You Be a Tax Resident in Two Countries?
  • Living in France and Working Abroad: What Taxes Apply?
  • Changing Tax Residence During the Year: Formalities and Consequences
  • Table of Tax Treaties
  • International Tax Treaties: What Are They and What Are They For?
  • International taxation: when is a company taxable in France?

• RSUs, Stock Options, Free Shares

  • ESPP: how France taxes your foreign employer’s share purchase plan
  • Taxation of RSUs (Restricted Stock Units) in France: Complete Guide
  • Taxation of RSUs, Stock Options and Free Shares: The Essentials

• Tax Audits (General)

  • Tax Audit: Why Me? What Triggers an Audit?
  • The Desk Audit: How It Works in Detail
  • The Right of Disclosure (Droit de Communication): Tax Office Powers
  • Time Limits for Reassessment: For How Long Can I Be Reassessed?
  • What Are the Forms of Tax Audit?
  • What Is Tax Avoidance? Am I Concerned? What Are the Risks?
  • The Business Tax Audit: The Stages in Detail
  • How can I challenge my taxes?
  • The Right to Make a Tax Error (ESSOC Law)
  • What Is Tax Fraud? Definition and Penalties
  • I Have Received a Tax Reassessment Proposal: What Should I Do?
  • Tax Audit: Myths and Realities
  • Tax Audit: Good and Bad Practices
  • Request for Clarification or Justification from the French Tax Authorities: Deadlines, Reply and Consequences
  • Tax Audit: 12 Procedural Defects That May Lead to Reassessments Being Annulled
  • Having Your Tax Audit Annulled: The 5 Points to Check